{"id":33097,"date":"2019-04-05T12:00:54","date_gmt":"2019-04-05T05:00:54","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=33097"},"modified":"2022-07-18T12:02:36","modified_gmt":"2022-07-18T05:02:36","slug":"2-229-khi-ho-kinh-doanh-len-doi-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-229-khi-ho-kinh-doanh-len-doi-doanh-nghiep\/","title":{"rendered":"2.229. Khi h\u1ed9 kinh doanh \u201cl\u00ean \u0111\u1eddi\u201d doanh nghi\u1ec7p\u2026\u00a0"},"content":{"rendered":"(\u0110BND) – C\u00f3 r\u1ea5t nhi\u1ec1u h\u1ed9 kinh doanh sau khi chuy\u1ec3n \u0111\u1ed5i l\u00ean doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 l\u00e0m \u0103n \u0111\u01b0\u1ee3c, \u0111\u00e0nh ph\u1ea3i quay l\u1ea1i m\u00f4 h\u00ecnh kinh doanh c\u0169. \u0110\u00e2y l\u00e0 th\u1ef1c t\u1ebf m\u00e0 lu\u1eadt s\u01b0 Nguy\u1ec5n H\u01b0ng Quang, V\u0103n ph\u00f2ng lu\u1eadt s\u01b0 NHQuang&C\u1ed9ng s\u1ef1 chia s\u1ebb t\u1ea1i t\u1ecda \u0111\u00e0m \u201cNghi\u00ean c\u1ee9u khung kh\u1ed5 ph\u00e1p l\u00fd cho h\u1ed9 kinh doanh theo Lu\u1eadt Doanh nghi\u1ec7p\u201d do Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam t\u1ed5 ch\u1ee9c ng\u00e0y 4.4.\u00a0<\/strong><\/p>\n

\u0110e d\u1ecda sinh k\u1ebf c\u1ee7a h\u1ed9 kinh doanh<\/strong><\/p>\n

V\u1eeba qua, c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec1 xu\u1ea5t \u0111\u01b0a h\u1ed9 kinh doanh c\u00e1 th\u1ec3 th\u00e0nh m\u1ed9t lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p trong Lu\u1eadt Doanh nghi\u1ec7p, nh\u1eb1m x\u00e1c \u0111\u1ecbnh \u0111\u1ecba v\u1ecb ph\u00e1p l\u00fd khu v\u1ef1c quan tr\u1ecdng, \u0111ang \u0111\u00f3ng g\u00f3p 30,5% GDP v\u00e0 t\u1ea1o c\u00f4ng \u0103n vi\u1ec7c l\u00e0m cho kho\u1ea3ng 8,7 tri\u1ec7u lao \u0111\u1ed9ng tr\u00ean c\u1ea3 n\u01b0\u1edbc.<\/p>\n

\u0110i\u1ec1u g\u00ec s\u1ebd x\u1ea3y ra n\u1ebfu h\u1ed9 kinh doanh c\u00e1 th\u1ec3 \u201cl\u00ean \u0111\u1eddi\u201d doanh nghi\u1ec7p? \u00d4ng L\u00ea Duy B\u00ecnh, chuy\u00ean gia c\u1ee7a C\u00f4ng ty Economica Vietnam, cho r\u1eb1ng, 5 tri\u1ec7u h\u1ed9 kinh doanh \u0111ang y\u00ean \u1ed5n l\u00e0m \u0103n s\u1ebd ph\u1ea3i ti\u1ebfn h\u00e0nh \u0111\u0103ng k\u00fd l\u1ea1i theo quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p. \u201c\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a c\u00e1c h\u1ed9 kinh doanh s\u1ebd ph\u1ea3i m\u1ea5t h\u00e0ng ch\u1ee5c tri\u1ec7u ng\u00e0y c\u00f4ng lao \u0111\u1ed9ng, v\u1edbi t\u1ed5ng l\u0169y k\u1ebf qu\u00e3ng \u0111\u01b0\u1eddng ph\u1ea3i \u0111i l\u1ea1i h\u00e0ng tr\u0103m tri\u1ec7u kil\u00f4m\u00e9t, ti\u00eau t\u1ed1n h\u00e0ng ngh\u00ecn t\u1ef7 \u0111\u1ed3ng ch\u1ec9 cho vi\u1ec7c \u0111\u0103ng k\u00fd l\u1ea1i m\u00e0 h\u1ecd ch\u01b0a th\u1ea5y \u0111\u01b0\u1ee3c m\u1ed9t l\u1ee3i \u00edch r\u00f5 r\u00e0ng, trong ng\u1eafn h\u1ea1n t\u1eeb vi\u1ec7c \u0111\u0103ng k\u00fd n\u00e0y\u201d, \u00f4ng B\u00ecnh n\u00f3i. Ch\u01b0a k\u1ec3, h\u1ed9 kinh doanh s\u1ebd ph\u1ea3i g\u00e1nh nh\u1eefng kho\u1ea3n chi ph\u00ed tu\u00e2n th\u1ee7 sau khi \u0111\u0103ng k\u00fd kinh doanh, \u0111\u00e2y l\u00e0 m\u1ed9t con s\u1ed1 kh\u1ed5ng l\u1ed3, th\u1eadm ch\u00ed \u0111e d\u1ecda t\u1edbi sinh k\u1ebf c\u1ee7a h\u00e0ng tr\u0103m ngh\u00ecn, th\u1eadm ch\u00ed h\u00e0ng tri\u1ec7u c\u00e1 nh\u00e2n kinh doanh, s\u1ea3n xu\u1ea5t nh\u1ecf l\u1ebb \u0111ang v\u1eadt l\u1ed9n m\u01b0u sinh qua m\u1ed9t ph\u01b0\u01a1ng ti\u1ec7n kh\u00e1 thu\u1eadn l\u1ee3i l\u00e0 h\u1ed9 kinh doanh c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n
\"\"<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u0169ng theo \u00f4ng L\u00ea Duy B\u00ecnh, vi\u1ec7c \u0111\u01b0a h\u1ed9 kinh doanh v\u00e0o Lu\u1eadt Doanh nghi\u1ec7p kh\u00f4ng gi\u00fap cho h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p r\u00f5 r\u00e0ng h\u01a1n, minh b\u1ea1ch h\u01a1n, thu\u1eadn l\u1ee3i h\u01a1n, m\u00e0 ng\u01b0\u1ee3c l\u1ea1i, s\u1ebd l\u00e0m cho n\u00f3 c\u00e0ng tr\u1edf n\u00ean kh\u00e1c bi\u1ec7t h\u01a1n v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 kh\u00f3 hi\u1ec3u h\u01a1n v\u1edbi ng\u01b0\u1eddi kinh doanh. \u201cCh\u00ednh th\u1ee9c h\u00f3a h\u1ed9 kinh doanh kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi chuy\u1ec3n h\u1ecd th\u00e0nh doanh nghi\u1ec7p\u201d \u00f4ng B\u00ecnh nh\u1ea5n m\u1ea1nh. T\u1ea1i nhi\u1ec1u qu\u1ed1c gia, h\u00ecnh th\u1ee9c c\u00e1 nh\u00e2n kinh doanh h\u1ebft s\u1ee9c ph\u1ed5 bi\u1ebfn v\u00e0 ph\u00f9 h\u1ee3p. C\u00e1c c\u00e1 nh\u00e2n kinh doanh n\u00e0y c\u0169ng \u0111\u1ec1u \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd, c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 ch\u1ecbu c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf khi \u0111\u1ea1t m\u1ed9t ng\u01b0\u1ee1ng doanh s\u1ed1 nh\u1ea5t \u0111\u1ecbnh. V\u00ed d\u1ee5 t\u1ea1i Australia, c\u00e1 nh\u00e2n kinh doanh n\u1ebfu doanh thu d\u01b0\u1edbi 75.000 AUD s\u1ebd ph\u1ea3i xin \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 kinh doanh Australia (ABN), nh\u01b0ng n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb c\u00e1c chi ph\u00ed ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

C\u00f9ng quan \u0111i\u1ec3m v\u1edbi chuy\u00ean gia c\u1ee7a Economica Vietnam, lu\u1eadt s\u01b0 Tr\u1ea7n V\u0169 H\u1ea3i cho r\u1eb1ng h\u1ed9 kinh doanh c\u00e1 th\u1ec3 th\u1ef1c ch\u1ea5t l\u00e0 nh\u1eefng c\u00e1 nh\u00e2n kinh doanh v\u00e0 nhi\u1ec1u h\u1ed9 kh\u00f4ng mu\u1ed1n th\u00e0nh l\u1eadp doanh nghi\u1ec7p v\u00ec s\u1ee3 b\u1ecb \u0111\u1ec3 \u00fd, ki\u1ec3m tra th\u01b0\u1eddng xuy\u00ean, s\u1ee3 b\u1ecb nh\u0169ng nhi\u1ec5u. C\u00e1c h\u1ed9 kinh doanh tr\u01b0\u1edbc h\u1ebft gi\u1ea3i quy\u1ebft vi\u1ec7c l\u00e0m cho ch\u00ednh nh\u1eefng th\u00e0nh vi\u00ean trong gia \u0111\u00ecnh m\u00ecnh v\u00e0 nh\u1eefng lao \u0111\u1ed9ng gi\u1ea3n \u0111\u01a1n kh\u00e1c m\u00e0 h\u1ecd thu\u00ea m\u01b0\u1edbn. \u0110\u00f3ng g\u00f3p cho x\u00e3 h\u1ed9i c\u1ee7a h\u1ecd r\u1ea5t l\u1edbn nh\u01b0ng kh\u00f3 \u0111ong \u0111\u1ebfm. Ngo\u00e0i ra, do h\u1ea7u h\u1ebft h\u1ed9 kinh doanh ch\u1ecdn n\u1ed9p thu\u1ebf kho\u00e1n n\u00ean s\u1ed1 thu\u1ebf tr\u1ef1c ti\u1ebfp c\u1ee7a h\u1ecd c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 th\u1ea5p. Tuy nhi\u00ean tr\u00ean th\u1ef1c t\u1ebf h\u1ecd c\u00f2n ph\u1ea3i \u0111\u00f3ng nhi\u1ec1u kho\u1ea3n thu\u1ebf, ph\u00ed kh\u00e1c trong vai tr\u00f2 l\u00e0 nh\u1eefng ng\u01b0\u1eddi ti\u00eau d\u00f9ng \u0111i\u1ec7n, n\u01b0\u1edbc, x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u h\u00e0ng h\u00f3a kh\u00e1c, tr\u1ef1c ti\u1ebfp ph\u1ea3i ch\u1ecbu c\u00e1c lo\u1ea1i thu\u1ebf VAT, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf nh\u1eadp kh\u1ea9u. Nh\u1eefng kho\u1ea3n n\u00e0y h\u1ecd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf hay chi ph\u00ed nh\u01b0 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p.<\/p>\n

C\u1ea7n c\u00f3 l\u1ed9 tr\u00ecnh?<\/strong><\/p>\n

Lu\u1eadt s\u01b0 Nguy\u1ec5n H\u01b0ng Quang, V\u0103n ph\u00f2ng lu\u1eadt s\u01b0 NHQuang&C\u1ed9ng s\u1ef1 chia s\u1ebb c\u00e2u chuy\u1ec7n: H\u1ed9 kinh doanh A s\u1ea3n xu\u1ea5t h\u00e0ng th\u1ee7 c\u00f4ng m\u1ef9 ngh\u1ec7, b\u00e1n h\u00e0ng qua C\u00f4ng ty xu\u1ea5t nh\u1eadp kh\u1ea9u B (chuy\u00ean nh\u1eadn \u1ee7y th\u00e1c mua b\u00e1n h\u00e0ng h\u00f3a). C\u00f4ng ty B n\u00e0y h\u1ee3p t\u00e1c v\u1edbi T\u1eadp \u0111o\u00e0n b\u00e1n l\u1ebb C \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 b\u00e1n h\u00e0ng th\u1ee7 c\u00f4ng m\u1ef9 ngh\u1ec7 do h\u1ed9 kinh doanh A s\u1ea3n xu\u1ea5t. C\u00f4ng ty B \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t h\u1ed9 kinh doanh A th\u00e0nh l\u1eadp doanh nghi\u1ec7p \u0111\u1ec3 c\u00f3 th\u1ec3 tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c v\u1edbi t\u1eadp \u0111o\u00e0n b\u00e1n l\u1ebb C m\u00e0 kh\u00f4ng ph\u1ea3i th\u00f4ng qua c\u00f4ng tay B. Sau \u0111\u00f3, c\u00f4ng ty A \u0111\u00e3 ph\u1ea3i l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c tu\u00e2n th\u1ee7 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p nh\u01b0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, y t\u1ebf, c\u00e1c lo\u1ea1i thu\u1ebf, gi\u1ea5y ph\u00e9p…. Sau 2 n\u0103m v\u1eadn h\u00e0nh, doanh nghi\u1ec7p A li\u00ean t\u1ee5c b\u1ecb thua l\u1ed7 do chi ph\u00ed tu\u00e2n th\u1ee7 trong khi gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c t\u0103ng do s\u1ee9c \u00e9p c\u1ea1nh tranh to\u00e0n c\u1ea7u. Cu\u1ed1i c\u00f9ng doanh nghi\u1ec7p n\u00e0y ph\u1ea3i gi\u1ea3i th\u1ec3 \u0111\u1ec3 tr\u1edf l\u1ea1i m\u00f4 h\u00ecnh kinh doanh c\u0169.<\/p>\n

Tr\u00ean th\u1ef1c t\u1ebf, c\u00f3 r\u1ea5t nhi\u1ec1u h\u1ed9 kinh doanh sau khi chuy\u1ec3n \u0111\u1ed5i l\u00ean doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 l\u00e0m \u0103n \u0111\u01b0\u1ee3c \u0111\u00e0nh ph\u1ea3i quay l\u1ea1i m\u00f4 h\u00ecnh kinh doanh c\u0169. Do \u0111\u00f3, theo lu\u1eadt s\u01b0 Nguy\u1ec5n H\u01b0ng Quang, ch\u00fang ta c\u1ea7n t\u00f4n tr\u1ecdng t\u00ednh \u0111a d\u1ea1ng c\u1ee7a th\u1ecb tr\u01b0\u1eddng v\u00e0 th\u00fac \u0111\u1ea9y t\u00ednh s\u00e1ng t\u1ea1o trong kinh doanh. \u201c\u0110i\u1ec1u c\u1ea7n ph\u1ea3i l\u00e0m b\u00e2y gi\u1edd l\u00e0 gi\u1ea3m thi\u1ec3u chi ph\u00ed tu\u00e2n th\u1ee7 cho m\u1ecdi th\u00e0nh ph\u1ea7n kinh doanh v\u00e0 c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh theo h\u01b0\u1edbng \u0111\u01a1n gi\u1ea3n h\u00f3a v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng m\u00f4 h\u00ecnh kinh doanh. C\u00f2n v\u1ea5n \u0111\u1ec1 th\u1ea5t thu thu\u1ebf t\u1eeb lo\u1ea1i h\u00ecnh h\u1ed9 kinh doanh n\u1eb1m \u1edf c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, nh\u01b0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh ngu\u1ed3n thu v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf ho\u1eb7c kh\u1ea3 n\u0103ng thi h\u00e0nh. N\u0103ng l\u1ef1c qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f2n h\u1ea1n ch\u1ebf ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 v\u1ea5n \u0111\u1ec1 n\u1eb1m \u1edf h\u1ed9 kinh doanh\u201d, \u00f4ng Quang n\u00f3i.<\/p>\n

Theo c\u00e1ch ti\u1ebfp c\u1eadn kh\u00e1c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c n\u00eau \u00fd ki\u1ebfn, hi\u1ec7n nay c\u00f3 kho\u1ea3ng 1,6 tri\u1ec7u h\u1ed9 kinh doanh c\u00f3 \u0111\u0103ng k\u00fd kinh doanh v\u00e0 kho\u1ea3ng 3,4 tri\u1ec7u h\u1ed9 kinh doanh kh\u00f4ng c\u00f3 \u0111\u0103ng k\u00fd kinh doanh. Ch\u1ec9 c\u1ea7n th\u1eeba nh\u1eadn nh\u00f3m 1,6 tri\u1ec7u h\u1ed9 \u0111ang \u0111\u0103ng k\u00fd kinh doanh l\u00e0 m\u1ed9t lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi 3,4 tri\u1ec7u h\u1ed9 kinh doanh c\u00f2n l\u1ea1i, v\u00ec quy m\u00f4 nh\u1ecf n\u00ean v\u1eabn \u0111\u01b0\u1ee3c kinh doanh m\u00e0 kh\u00f4ng bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh th\u00ec c\u0169ng kh\u00f4ng y\u00eau c\u1ea7u ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh v\u00e0 t\u1ea5t nhi\u00ean kh\u00f4ng bao gi\u1edd \u0111\u1eb7t ra v\u1ea5n \u0111\u1ec1 ph\u1ea3i n\u00e2ng l\u00ean th\u00e0nh doanh nghi\u1ec7p. B\u00ean c\u1ea1nh \u0111\u00f3, c\u1ea7n c\u00f3 quy \u0111\u1ecbnh theo l\u1ed9 tr\u00ecnh t\u0103ng d\u1ea7n y\u00eau c\u1ea7u m\u1ed7i n\u0103m kho\u1ea3ng 10% trong kho\u1ea3ng 10 n\u0103m \u0111\u1ec3 kh\u00f4ng c\u00f2n kho\u1ea3ng c\u00e1ch gi\u1eefa h\u1ed9 kinh doanh v\u1edbi doanh nghi\u1ec7p, \u00edt nh\u1ea5t l\u00e0 doanh nghi\u1ec7p si\u00eau nh\u1ecf. Tr\u01b0\u1edbc m\u1eaft m\u1ed9t v\u00e0i n\u0103m c\u0169ng ch\u01b0a \u0111\u00f2i h\u1ecfi thay \u0111\u1ed5i \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 100 tri\u1ec7u\/n\u0103m \u0111ang \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. K\u1ebf to\u00e1n tr\u01b0\u1edbc m\u1eaft g\u1ea7n nh\u01b0 c\u0169. \u0110\u01b0\u01a1ng nhi\u00ean l\u00e0 \u0111\u01a1n gi\u1ea3n h\u01a1n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p si\u00eau nh\u1ecf m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh m\u1edbi ban h\u00e0nh.<\/em><\/p>\n

Tu\u1ec7 Anh<\/strong><\/p>\n

——————————————————<\/p>\n

\u0110\u1ea1i bi\u1ec3u nh\u00e2n d\u00e2n (Kinh t\u1ebf) 05-4-2019:<\/em><\/strong><\/p>\n

http:\/\/www.daibieunhandan.vn\/default.aspx?tabid=75&NewsId=418662<\/em><\/a><\/p>\n

(213\/1.269)<\/em>","protected":false},"excerpt":{"rendered":"

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